INCOME TAX—Cont.
Internal Revenue Bulletin 2003-27 · 2026-10-03 edition · updated 2026-10-04 · United States
Transfers of property, regulated invest ment companies (RICs) and real estate investment trusts (REITs) (TD 9047) 14, 676 Trusts:
Election to treat trust as part of an
estate (Notice 33) 23, 990 For minors, Indian Gaming Regulatory
Act (IGRA) (RP 14) 4, 319 Uniform capitalization, simplified service
cost and production methods (Notice 36) 23, 992 Waiver of loss carryovers from separate
return limitation years, amendment (TD 9057) 22, 964 ; (REG–152524–02) 22, 979
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